9911796707
TMI Blog2015 (4) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... per the directions of the Tribunal given for A.Y. 2007-2008 in the case of the very assessee. Therefore, it cannot be said that the learned Tribunal has committed any error in remanding the matter back to the file of the Assessing Officer, even with respect to the year under consideration. No substantial question of law arises and hence, the present appeal qua proposed question No.(A), as reproduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inclined to entertain the present appeal with respect to proposed question No.(C). Under the circumstances, present appeal qua proposed question No.(C) is hereby dismissed. However, keeping the question of law, if any, open. X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and circumstances of the case as well as law, the ITAT was justified in deleting the addition made on account of disallowance of deduction u/s 80IA of the Act of Rs.1,81,96,506/- in respect of profits derived from generation of electricity from wind mills? (C) Whether on the facts and circumstances of the case as well as law on the subject, the ITAT was justified in restricting the addition m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted any error in remanding the matter back to the file of the Assessing Officer, even with respect to the year under consideration. No substantial question of law arises and hence, the present appeal qua proposed question No.(A), as reproduced hereinabove, is hereby dismissed. 3.1. Now, so far as proposed question No.(C) is concerned, as the amount involved/tax effect would be Rs.1,49,710/-, on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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